On April 28, Carpenter Printing signed a 1 year rental contract for office space, beginning May 1, and paid $9,650 for 3 months' rent in advance. On April 29, Carpenter Printing signed a 1 year insurance contract for a comprehensive insurance policy with coverage beginning May 1. The full amount, $771, of the annual insurance policy is paid on April 29. On May 5, Carpenter Printing's application for credit with a printing supplies vendor was approved and Carpenter Printing purchased supplies on account for $20,854. On May 10, Carpenter Printing printed brochures in a massive advertising campaign for the new business, using $4,875 of the supplies.

Based on these transactions alone, what are the Total Expenses on the Income Statement on May 31?